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1. Gross Revenues 1,000 100.0%
2. Less: Cost of Goods Sold 600 60.0%
3. Gross Margin 400 40.0%

4. Operating Expenses
5. Salaries & Benefits 200 20.0%
6. Rent & Utilities 20 2.0%
7. Other Expenses 40 4.0%
8. Depreciation 28 2.8%
9. Total Operating Expenses 288 28.8%
10. Net Income Before Interest & Tax 112 11.2%
11. Net Interest Income (Expense) (5) (0.5%)
12. Tax Expense 30 3.0%

13. Net Income (Loss) 77 7.7%


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1. Assets 9/30 10/31 Change
2. Cash & Equivalents 500 335 (165)
3. Inventory 1,000 400 (600)
4. Accounts Receivable 500 1,000 500
5. Property, Plant, Equipment 1,000 1,000 0
6. Less: Accumulated Depreciation (500) (528) (28)
7. Total Assets 2,500 2,207 (293)
8. Liabilities
9. Accounts Payable 400 0 (400)
10. Debt 1,000 1,000 0
11. Deferred Taxes 0 30 30
12. Total Liabilities 1,400 1,030 (370)
13. Equity 1,100 1,177 77
14. Total Liabilities & Equity 2,500 2,207 (293)
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3. Collections 500
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5. Total Receipts 500
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7. Payments to Suppliers 400
8. Salaries & Benefits 200
9. Rent & Utilities 20
10. Other Expenses 40
11. Interest Expense 5
12. Tax Payments 0
13. Total Disbursements 665
14. Net Increase (Decrease) in Cash (165)
15. Ending Cash 335
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